Bauer Industries Ltd. v. United States

OPINION

MUSGRAVE, Judge.

This is a classification case before the Court on cross motions for summary judgment by Bauer Industries Ltd. (“Bauer”) and the U.S. Customs Service (“Customs”). This case presents the sole question of whether the processes used in the manufacture of plaintiffs import product are bonding processes or merely sizing and finishing processes.

Background

The merchandise at issue is “needled automotive underlay,” or synthetic padding designed as sound absorbing materials and heat insulators for automotive linings, primarily used as a floor covering in automobiles (hereinafter…